The purpose of this chapter is to provide for the raising of
additional public revenues by prescribing certain taxes to be paid
to the Tribe by persons renting or occupying hotel rooms or other
accommodations on the Band's Reservation and for the use of other
occupancy-related services; and to appropriate the proceeds thereof;
and to prescribe penalties for violations of this chapter.

Severability clause. If any provision of this chapter or its application
to any person or circumstance is held invalid, the invalidity does
not affect other provisions or applications of this chapter which
can be given effect without the invalid provision or application,
and to this end the provisions of this chapter are severable.

Any provision of hotel rooms or other occupancy-related service
or item at, or in connection with, the gaming enterprise at no cost
to or without a cash payment from a customer, whether provided through
the "Red Hot Rewards Club" or through a similar credit system.

The total amount of money or the value of other consideration
charged to any person for lodging and accommodations, plus any amounts
charged to persons for any occupancy-related services at any hotel,
lodging facility and other accommodations, excluding the taxes levied
under Chapter 10.3, Retail Sales or Food and Beverage Tax.

Any building or facility regularly used for the lodging of
guests for a fee, and includes a recreational vehicle (RV) park and
campground services provided by and related to a hotel for the purposes
of providing overnight accommodations to guests for a fee.

The provision to any person of a room or area subject to
such person's control and use, which is available for use by
the general public, and for which the person makes such use for any
portion of a day. The term includes hotel rooms for overnight accommodations
or day use, the use of spaces rented for use in connection with conventions,
banquet, or business meetings, including the FireKeepers Event Center.
The term does not apply to rental units for which the minimum rental
term is at least thirty (30) days.

The use or possession of audio-visual equipment, other equipment,
or laundry facilities and/or hookups supplied by a hotel or other
lodging or accommodations facility to a person using such lodging
or accommodations.

A natural person, firm, partnership, joint venture, association,
social club, fraternal organization, public or private corporation
whether organized for profit or not, company, estate, trust, receiver,
syndicate, limited liability company, other business entity, and any
government and its political subdivisions.

All fee lands owned by the Tribe and lands held in trust
by the federal government for the benefit of the Tribe, which are
designated as tribal and trust lands in Appendix A (K-1 through K-5)
of the tax agreement, as the same may be amended from time to time.[3]

For the privilege of use and occupancy of a room in a hotel or other
lodging facilities, including designated RV/camp sites, located on
tribal and trust lands, a tax is hereby levied upon every person for
the use and occupancy of any room(s) or lodging facilities as well
as any occupancy-related services used by such person at a rate of
6% of the gross hotel receipts for such services.

Lodging or accommodations for which the Tribe, any other tribal government(s),
a local government, state government or the United States government,
including any department or subdivision of those governments, makes
payment.

Lodging or accommodations paid for by a nonprofit school, nonprofit
hospital or nonprofit home for the care and maintenance of children
or aged persons operated by an entity of government, a regularly organized
church, religious or fraternal organization, a veterans organization
or a corporation incorporated under the laws of this state, if the
income or benefit from the operation does not inure, in whole or in
part, to an individual or private shareholder, directly or indirectly,
and if the activities of the entity or agency are carried on exclusively
for the benefit of the public at large and are not limited to the
advantage, interests and benefits of its members or any restricted
group.

Records of provision of exempt lodging or accommodations. Any person
offering lodging or accommodations subject to the tax imposed by this
chapter shall maintain a record of lodging or accommodations provided
on which no tax was collected. Such records shall include the date
the lodging or accommodations were provided, the identity of the entity
paying for such lodging or accommodations and the tax identification
number of the entity.

Returns. Any person subject to the tax imposed by this chapter shall,
on or before the 20th day following the end of each calendar quarter,
complete a return for the preceding quarter on a form prescribed by
the Tax Department, showing the amount of gross hotel receipts for
the previous quarter, the allowable deductions, and the amount of
tax for which such person is liable. The taxpayer shall be responsible
for maintaining records sufficient to permit the Tax Department to
verify the amount of tax due in accordance with the requirements of
§ 10.7-5.

Payment. The taxpayer shall transmit the return, together with a
remittance for the amount of tax collected, to the Tax Department
on or before the 20th day of that month following the end of each
calendar quarter. The quarterly return shall be signed by the taxpayer
or his duly authorized agent and, if applicable, the person and/or
firm preparing the return.

Change in return/payment schedule. The Tax Department may, when necessary
to ensure payment of the tax or to provide a more efficient administration
of this chapter, after notice and comment, adopt regulations requiring
the filing of returns and payment of the tax for other than quarterly
periods.

Use of revenues. The revenues from the lodging and occupancy tax
shall be utilized for the purposes of offsetting the costs of administering
this tax, to promote economic development, enforcement of food safety
building codes at tribal enterprises, and other tribal government
needs as determined during the annual budget process.

Financial standards. All collection agents will maintain financial
records in accordance with GAAP, unless otherwise permitted by the
Tax Department. All taxes will be computed in accordance with GAAP,
unless otherwise permitted by the Tax Department.

Recordkeeping. Every collection Agent will maintain financial records
relating to transactions subject to the lodging and accommodations
use taxes for a period of at least four (4) years from the date that
a return is filed. If an exemption for tax is claimed for any transaction
under any of the exemptions allowed under this chapter, a record shall
be kept of the name and address of the person to whom the sale is
made, the date of the sale, the amount of the sale, the type of exemption
claimed, and any documentation required by this chapter.

Assessment. If a collection agent fails to maintain or preserve proper
records as prescribed by this chapter or the Tax Department, or if
the Tax Department has reason to believe that any records maintained
are inaccurate or incomplete and that additional taxes are due, the
Tax Department may assess the amount of the tax due from the collection
agent based on information that is available or that may become available
to the Tax Department. The assessment is considered prima facie correct
for the purpose of this chapter, and the burden of refuting the assessment
is upon the collection agent.